CBIC waives the late fees in certain cases for the month of July, 2019 for filing Form GSTR-1 and GSTR-6

CBIC waives the late fees in certain cases for the month of July, 2019 for filing Form GSTR-1 and GSTR-6

September 2, 2019 Fiscal, Industries, states 0

Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 41/2019 – Central Tax to waive the amount of late fees payable for the months of July, 2019 by the following class of taxpayers-

  • Registered persons having principal place of business in the districts mentioned in below table for furnishing details of outward supplies in Form GSTR -1 having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, if they have furnished their returns electronically on or before the 20th day of September, 2019;
  • Input Service Distributors having principal place of business in the districts mentioned in below table for filing Form GSTR -6, if they have furnished their returns electronically on or before the 20th day of September, 2019;

States Districts
Bihar Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran

 

Gujarat Vadodara

 

Karnataka Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

 

Kerala Idukki, Malappuram, Wayanad, Kozhikode

 

Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

 

Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur

 

Uttarakhand Uttarkashi and Chamoli

 

  • Registered persons having principal place of business in the State of Jammu and Kashmir for furnishing details of outward supplies in Form GSTR -1 having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, if they have furnished their returns electronically on or before the 20th day of September, 2019;
  • Input Service Distributors whose principal place of business in the State of Jammu and Kashmir for filing Form GSTR -6, if they have furnished their returns electronically on or before the 20th day of September, 2019.

Source: Central Board of Indirect Taxes & Customs

Share this:

About the author

Lexplosion:

0 Comments

Would you like to share your thoughts?

Your email address will not be published. Required fields are marked *

Leave a Reply